ARTICLE 146: PRESCRIPTION OF THE TAX CREDIT

The tax credit is extinguished by prescription within five years.

The term of the prescription begins from the date on which the payment could be legally required and may be objected as an exception in the administrative resources or through the administrative contentious trial. The term so that the prescription is consumed is interrupted with each collection management that the creditor notifies or makes known to the debtor or by the express or tacit acknowledgment of the latter regarding the existence of the credit. Collection management is considered any action of the authority within the administrative procedure of execution, provided that it is made known to the debtor.

When the administrative procedure of execution is suspended under the terms of article 144 of this Code (CFF: Art. 144), the prescription period will also be suspended.

Likewise, the period referred to in this article will be suspended when the taxpayer had vacated their fiscal address (CFF: Art. 10) without having submitted the corresponding change notice or when they have incorrectly indicated their fiscal address.

The period for setting the prescription, in no case, including when it has been interrupted, may exceed ten years from the date when the tax credit could be legally required. During this term, the periods in which it was suspended due to the causes set forth in this article will not be computed.

The declaration of prescription of the tax credits may be made sua sponte by the collecting authority or at the request of the taxpayer.

The terms established in this article will not affect the implementation of the agreements reached as a result of the dispute resolution procedures provided for in the treaties to avoid double taxation of which Mexico is a part of.